Wednesday, May 6, 2020
Acct553 Homework Es Free Essays
1. (TCO A) A taxpayer may litigate a tax dispute without first paying the tax in the: (Points : 5)|        U. S. We will write a custom essay sample on Acct553 Homework Es or any similar topic only for you Order Now District Court. U. S. Tax Court. U. S. Court of Federal Claims. All of the above | 2. (TCO F) A business bad debt is deductible for tax purposes as a(n): (Points : 5)|        ordinary business deduction. short-term capital loss. long-term capital loss. miscellaneous itemized deduction. | 3. (TCO I) Under the cash method of tax accounting, tax deductions are generally taken when: (Points : 5)|        payment is made. the liability arises. there is net income to absorb the expense. None of the above | 4. (TCO A) Which of the following constitutes tax evasion? (Points : 5)|        Arranging your affairs to keep your tax liability as low as possible under the tax law        Failing to disclose a tax liability from a completed transaction        Trying to maximize profits Trying to minimize your tax liability. | 5. (TCO C) Which of the following items is subject to federal income tax? (Points : 5)|        Interest on U. S. Treasury bonds Gambling winnings Interest on loans made in the ordinary course of business        All of the above | 6. (TCO B) Sam owes Bob $8,000. Bob cancels (forgives) the debt. The cancellation is not a gift, but Sam is insolvent. Which of the following statements is correct concerning the impact of this transaction? (Points : 5)|        Both Bob and Sam recognize $8,000 of taxable income. Bob recognizes $8,000 of taxable income. Sam recognizes $8,000 of taxable income. Neither Bob nor Sam has any taxable income from this transaction. | 7. (TCO I) David, a cash basis taxpayer, owns two rental properties. Based on the following information, compute the amount that he must include in his 2012 gross rental income. Property #1, security deposit on one-year lease received 2/1/12 All of deposit returned at lease end: $1,000 Property #1, payment received 2/1/12 for last month of lease(1/13): $900 Property #1, rental income received in 2012 2/12-12/12: $8,000 Property #2, rental income received in 2012 1/12-12/12: $9,600 Property #2, security deposit received 1/1/12 to be used for last month’s rent: $800 Property #2, rent 1/13 received 12/28/12: $800 (Points : 5)|        $21,100 $19,300 $18,500 $20,100 | 8. (TCO F) Section 197’s intangible assets, such as patents and trademarks, are amortized for tax purposes over: (Points : 5)| years. 15 years. 10 years. 20 years. | 9. (TCO E) Explain the constructive receipt doctrine. (Points : 17)            | 10. (TCO G) Answer the following questions concerning tax laws. a. What roles do the U. S. Constitution and U. S. Congress play in creating the tax law? b. What does the com mon body of tax law (CBOTL) consist of? Briefly explain how a tax bill becomes a tax law. c. What role does the Internal Revenue Service play in interpreting, and providing guidance on, the tax law? What types of tax law guidance are published by the IRS? (Points : 18)            | How to cite Acct553 Homework Es, Papers
Friday, May 1, 2020
New Deal Relief Projects Essay Example For Students
New Deal Relief Projects Essay After the major crisis of the bankingsituation had slightly blown over,President F.D.R. faced a new and muchmore prominent problem; and that was toprovide relief and other charities for theunemployed and now many homelessfamilies, along with struggling businessesand facilities. He quickly designed many newprograms that would surely help thesefamilies that were in desperate need of it. The Public WorksAdministration (PWA) was designed toprovide the public with certainnecessities, without providing thepoliticians with the opportunity of corruption, Roosevelt watched overthese proceedings carefully. The plansthat were implemented at this timeincluded huge public buildings, dams,irrigation and other flood- controlprojects. Another relief plan that helpedbusinesses in particular was the Nationalrecovery Administration, (NRA) alongwith the National Industrial RecoveryAct, (NIRA). These were designed tohelp businesses by eliminating unfaircompetition through a series of codes andnewly established laws. The laws againstcombinations of large businesses weresuspended as long as workers wereguaranteed specific minimum wages,maximum hours, and the right to bargainas an organization. A very successful reliefoperation that was specifically designed for young men was the CivilianConservation Corps, (CCC). Thisorganization provided work for andunemployed and unmarried men. Theyreceived food and shelter and were paidabout $30 a month for their services, and$25 of that monthly sum was intended onproviding for their families. Over 250,000men joined this group, living together inarmy-type camps. They performedoutdoor work such as digging ditches,fighting fires, also restoration andconstruction of homes. They benefitedfrom the workout, and their families
Sunday, March 22, 2020
Software Piracy Essay Example
Software Piracy Essay Technology in the 21st century possesses the ironically unique ability to simultaneously bring out the best that the human mind can conjure, as well as the worst. A perfect example of this is the software industry. Because of the infinite intelligence and skill of software developers, combined with a bit of creativity and ambition, computer software is constantly being engineered to assist us in business, education, medicine, and much more. Conversely, this same software has led to the advent of a more sinister, yet equally intelligent and ambitious individual, known as the software pirate, which is to say that this individual’s main goal is to use what others have created, without the creator’s permission, for their own ruthless gain.Software piracy is likewise unique in the way that it is viewed by the general public; while most people would be outraged and appalled at the prospect of entering someone’s home or business without permission and steali ng the contents, these same people often times feel that software piracy is not a big issue, and see nothing wrong with it. This may be a social phenomena or simply a skewed view of a very real crime, but whatever the case, the fact remains that the crime exists, is growing, and has specific penalties for its violations.With the issue of software piracy in mind, the key aspects of the topic will be presented and discussed in this paper, and ultimately, the paper will conclude with a summary and thoughts on this highly volatile topic.Software Piracy Defined and ClassifiedBefore anyone can truly appreciate exactly what is involved in software piracy, as well as its effects, it is important to first have a basic definition of what software piracy is, as well as the basic classifications of software piracy. Loosely defined, software piracy is the use, copying, distribution, and/or sale of software without the permission of the owner of that software, which is to say the person o r persons who own the licensing rights to the software (Software Piracy and its Impact on Social Welfare). This broad definition includes several classifications of software pirate; on the lowest level of piracy, and indeed the most innocuous, are those who purchase software legitimately and perhaps install it on more than one of their own computers, for personal use, as well as the person who buys an illegal copy knowingly and does the same. More serious are the business buyers who make unauthorized copies of software and use it for commercial purposes, or buy illegal copies of software in the full knowledge that the software is in fact illegal. The most harmful, and unlawful software pirate is the individual who knowingly produces many illegal copies of software and sells them to others, which of course is done mostly for the sake of the tremendous profit potential of software piracy itself (Marshall, 1993).The basic types of software pirates can become involved in a v ariety of pirate activities as well; the first and most common method of software piracy is called End-user Copying, which is essentially the deliberate copying of a program and distributing it. Additionally, many pirates are quite fond of the practice of Hard Drive Loading, or the illegal copying of software onto a computer that a computer dealer or company is selling, in order to make the machine more marketable to the customer, who may not even realize that a crime has occurred.Internet popularity has given rise to yet another kid of software piracy, when software is unlawfully sold or given away for free online; in either case, this is being done so without the consent of the owner of the software intelligence, and therefore is highly illegal and unethical.  Counterfeiting is also very popular, in the sense that logos, packaging, and all of the other attributes of the original software packaging can now be cleverly duplicated so that the buyer has truly no idea th at what they are buying is in fact false software, making the consumer an unwitting victim to the crime of the pirate.One thing is very clear in regard to the means and types of software piracy; it is growing in occurrence, complexity and volume as technology develops and software is created that is more desirable for thieves to steal, and the crimes do vary in damage and commonality. While the classifications of software pirate vary in detrimental effect, they all do have a measurable effect in one way or another. Because of this, it is also important to understand how the piracy has a sort of compound effect throughout society, as well as how society responds to it overall.How Pirated Software Can be IdentifiedEven with the latest techniques that software pirates use to dupe innocent consumers into buying pirated software without their knowledge, there are some classic characteristics that pirated software can exhibit, thereby alerting the buyer of this fact and helping them t o avoid a bad buying decision: §Ã‚  Programs (including the operating system) were preinstalled on the computer but there aren’t any accompanying original CDs. §Ã‚ No official looking documentation accompanies the packaging. §Ã‚ Your tech person seems to be able to provide you with any program you need, but you never actually have to pay for it. §Ã‚ Different people are using software on different computers that were installed from the same CDs. (Ahoy Matey-Are You a Software Pirate?)Issues from Consumer and Developer ViewpointsThe knee-jerk reaction of the average person may be that software piracy is a harmless, even victimless crime, and that the companies such as Microsoft that develop and sell software are profitable enough to handle a bit of pilferage. In reality, neither of these assumptions could be further from the truth.The consumer is hurt by software piracy from several standpoints, whether they are involved in the purchase of pirated softw are or not. The sad reality is that when software is pirated, the legitimate consumer pays more for the licensed software copies because the developers need to recoup their lost revenue, via piracy, somehow. Beyond this, if a consumer knowingly or unknowingly buys pirated software, in many cases, the copied software contains errors or viruses that will damage the consumer’s computer equipment, or cause the software to malfunction.  This will become painfully obvious to the consumer when they are faced with an infected computer or serious calculation errors in homework, business reports, etc. Likewise, it is not hard to imagine what would happen if pirated software malfunctioned in a piece of industrial machinery, an aircraft, or medical equipment- in this instance, piracy becomes deadly.Developers, at the very least, are victims of crime at the hands of the software pirates, for quite literally, their property has been stolen from them, and they are not reaping any of the financial benefits of their creation. This can be quite disheartening to a developer who has dedicated a great deal of time, talent, and treasure to a software development project, only to see their product being counterfeited and sold on a widespread basis, while they fail to realize any gains from those sales. Reflecting back to the consequences of inferior software copies as well, a developer’s reputation could be improperly harmed if a pirated copy of software was assumed to be the genuine article, and someone was harmed by it.The bottom line is that software piracy is not a victimless crime, and in some instances, life is actually on the line as well as quite literally billions of dollars and the life’s work of some very intelligent people. Realizing this, law enforcement has taken some definite steps to prevent software piracy, as well as punish those who choose to do so.Laws Against, and Penalties for, Software PiracyWithout a doubt, there is a general consensus by most of the civilized world that software piracy is a serious crime, and as such, should carry with it serious consequences for those who break the law and choose to deal in pirated software products. In the United States, laws have been enacted to punish individuals in the criminal, as well as civil, courts when they engage in software piracy.Criminally, software piracy is essentially theft and copyright infringement; of course, the degree to which the piracy has been undertaken will determine the amount of the theft, and therefore the severity of the criminal penalty. Without authorization from the copyright owner, title 18 of U.S. Code prohibits duplicating software for profit, making multiple copies for use bydifferent users within an organization, downloading multiple copies from a network, or giving an unauthorized copy to another individual. All are Federal crimes, and penalties for these crimes can include fines up to $250,000 and jail ter ms lasting many years, clearly showing that software piracy will not be tolerated and is being viewed as the highly serious crime that it is, with specific consequences and undoubtedly scores of innocent victims.Enforcement and Deterrents/New Protections and TechnologiesClearly, law enforcement and the legislative communities have united to fight the plague of software piracy, but in the estimation of many, the tremendous amount of piracy that has taken place, and will take place in the future, makes enforcement of laws and punishment of lawbreakers all but useless; therefore, new methods of deterrent against piracy have emerged in recent years, and software companies have stepped up to address the growing problem. Just as sharp minds have created software, likewise, they have created protections for that software against copying. Examples of this include the integration of programming code within software that will not allow it to be copied from its original media source, t he use of registration codes that need to be registered on the creator’s Website for the software to function, making replication impossible, and the like. From the packaging standpoint, the use of complex holograms as labeling for the packaging, serial numbers, barcodes and such have made counterfeit packaging very difficult to facilitate.One of the leaders in the fight against piracy has been Microsoft, an organization that has always been at the forefront of the technological boom. Because of Microsoft’s success through unique innovation and an unending supply of creativity, the firm has been one of the most victimized in terms of imitators and outright criminals such as software pirates, who have realized a great deal of ill gotten money at the expense of Microsoft, via the piracy of popular software such as Windows. However, Microsoft has fought back in a variety of ways, many of which were mentioned earlier in this paper. For example, the packagin g of Microsoft software products now features tamper-proof seals, holograms that are very difficult to copy, and so forth; once the package is opened, the software features the online registration codes that are being utilized by many software companies to avoid unauthorized copying. Also widely used by the company is an advanced and widespread enforcement division, which is well known for enforcing software violations and taking legal action against those who violate Microsoft’s intellectual properties (Microsoft Cracks Down on Software Piracy, 2006). What this clearly illustrates is that software piracy will not be tolerated, and is in fact a crime of the most serious type.Response of the Educational and Business SectorsFollowing Microsoft’s example, the business sector in general is doing all that it can to combat software piracy; as technology progresses, so too does the ability of software producers to keep one step ahead of the criminals. Taking it a step further as well, the fight against piracy has likewise gone global, as it is estimated that billions of dollars in revenue is lost every year from the piracy that takes place in Asia alone (Marshall, 1993). While international infringement is by its very nature quite difficult to enforce, there is an awesome responsibility on the part of the software owners to make every attempt to protect their property from outright theft.The educational world, too, has moved forward in efforts to prevent the unauthorized copying of software, be it proprietary software created by a given college, school or university, or the software purchased from an outside vendor, for both represent potential liability for the educational institutions and expose the computer networks of the institutions to potential malfunction and virus exposure (Moores, 2006). Furthermore, integrity is the backbone of any reputable educational institution and must exist in order to set an example for its current and prospective students, which will help to ensure the long term viability of the institutions themselves. In this instance, the importance of protection from software piracy is absolutely key.Software Piracy as Economic and Social PhenomenaUp to this point, the emphasis in analyzing and discussing software piracy has admittedly been from the economic point of view, and indeed that needs to be considered anytime the topic is discussed, for as the old adage goes, money is truly the root of all evil and indeed the driving force behind much of the crime that occurs in the world today. Whenever something valuable, and as easy to steal as software exists, there will always be someone around who is more than willing to take the risk to steal it. Likewise, or perhaps as an underlying factor in the motivation for committing software piracy, are the social factors surrounding the crime (Bagchi, et al, 2006).First, the previously stated myth that stealing software is not a crimin al issue because there is so much of it in circulation, and if someone takes a copy or two from someone else, the developers will make up the loss somewhere else, is absurd. Within modern society, in large part due to the proliferation of movies, television programs, and yes software, that portrays criminal acts as exciting and desirable creates a feeling in society that crime overall is acceptable and a â€Å"small crime†like piracy of software matters little in the big scope of all of the major crimes that occur in society. However, the piracy has within it the potential to collapse the whole software industry. To understand this better, one must realize how and why software creators exist and continue to produce.The reason that software is created, and is able to continue to be created, is because the legitimate sale of the software by its creators generates financial benefits for those creators, thereby giving them the means to create new software products an d continue to make meaningful contributions to the technological community and enhance the lives of others. If they do not realize these gains, they are likely to cease producing said software.Socially, and economically, the average person must come to grips with the fact that software piracy is illegal, dangerous, and unacceptable. Once this happens, the average person will be able to vigilantly refuse to buy illegal software, and be good citizens by reporting the sale of illegal software to law enforcement for proper action to be taken.Summary and ThoughtsThis paper has discussed software piracy from a variety of angles and points of view, but what it has not done, which is important nonetheless, is make a comment on the effect of technology on our lives, for better or worse, and how technology holds the power to create or destroy the human experience. While it is difficult for many people to grasp how an intellectual property, lacking the concrete attributes of a car or diamond ring, can in fact be stolen from an owner and unlawfully used by another, that same person can undoubtedly realize that if technology is jeopardized by criminals and opportunists, their future will be quite bleak as well. Software production employs millions of Americans, and generates billions of dollars in revenue, and perhaps that is where the best understanding can be found. If economic collapse can be brought about by software piracy, it must be stopped, for the good of all of humankind, before it is too late.
Thursday, March 5, 2020
Macintosh is better than windows essays
Macintosh is better than windows essays In todays world, owning a computer is an essential part of life. Although there are numerous types of computers that you could own, there are two main types to consider, Windows and Macintosh. Owning a Windows computer is better than owning a Macintosh computer because of the ability to upgrade, getting technical support, and overall ease of use. One huge advantage of owning a windows computer is being able to upgrade the components and software. Due to the increasing amount of computer companies producing windows compatible computer components, obtaining the parts needed to upgrade your computer are readily available and easy to find. Installing components such as sound cards, modems, and memory are fast and simple. Installing software on a Windows computer is just as easy and with thousands of software companies writing programs for Windows computers, you have a wide variety of software titles to choose from. While Windows computers are easy to upgrade, Macintoshes on the other hand are not. Macintosh computer components are harder to find due to the fact that there arent that many companies making Mac parts. Although the installation of the components is similar to a Windows computer, it is a little more difficult to disassemble the Mac computer. Finding software that you may want is also difficult if you own a Mac. Most retail stores dont carry a lot of Mac software, but many do carry Windows software. Another advantage in owning a Windows computer instead of a Mac is the ease of getting technical support. When you purchase a Windows computer from a company like Hewert Packert you get great technical support from them. The manufacturer of your Windows computer usually has a local service repair shop that will repair your computer for free as long as it is in warranty. If your computer is out of warranty and since Windows computers dont use proprietary hardware and software, finding someone to repair yo...
Tuesday, February 18, 2020
The Romantic Movement Essay Example | Topics and Well Written Essays - 1000 words
The Romantic Movement - Essay Example The lofty ideals of democracy asserted the value of individuals, regardless of class, and education. Of course, these values primarily applied to white males. In fact, tensions were building which cried out for creative release. Inequality, not equality was the rule for many, especially women and slaves. The clash of these realities with the idealistic rhetoric led writers to take extremes, championing individualism yet also seeing the darker sides of a fragmenting society (Woodlief). This is the important background within which all of the following writers worked. These writers made a lasting impact that we should all be grateful for. In the course of this essay I will briefly describe each of the following famous writers. Longfellow was one of the most famous poets of his age. He came to represent what was best about New England romanticism. One of Longfellow's main talents was romanticizing the past. He was very knowledgeable about American history and wrote poems that brought th e Revolution to life. Poems about people like Paul Revere and the poor Acadian girl Evangeline quickly became famous. He showed people the past in a way they had never seen it before, even if it was sometimes a bit sentimental. His work reached a large audience in his day. Like many Romantics, he recognized his calling from an early age, writing to his father as a boy: â€Å"I will not disguise it in the least... the fact is, I most eagerly aspire after future eminence in literature, my whole soul burns most ardently after it, and every earthly thought centres in it... I am almost confident in believing, that if I can ever rise in the world it must be by the exercise of my talents in the wide field of literature†(Arvin, 13). Bryant had a very long career, but much of his work was derivative of European writers. Unlike Whitman, who was wholly original and American, much of Bryant's work has not lasted as it was not much better than some of the minor British poets of the perio d. He did however, have a fan in Edgar Allen Poe, who once wrote of his work: â€Å"The rhythmical flow, here, is even voluptuousâ€â€nothing could be more melodious. The intense melancholy which seems to well up, perforce, to the surface of all the poet's cheerful sayings about his grave, we find thrilling us to the soulâ€â€while there is the truest poetic elevation in the thrill... the impression left is one of a pleasurable sadness†(Sova, 37). Harriet Beecher Stowe was one of the most popular and best selling authors of her day. She made her name with a singular novelâ€â€Uncle Tom's Cabinâ€â€which has been considered one of the most influential books ever written. In keeping with Enlightenment ideals, which were very prominent at the time, Stowe took on the issue of slavery, presenting a fully formed and human African American man as her novel's main character. She drew many of her ideas from things she had observed first hand in the America of the day. Dou glass was one of the first African American men of letters. He was an excellent chronicler of black life in America and became a prominent figure in the fight against slavery. He travelled the country giving speeches and explaining how all people should be equal, as one of the most prominent orators of his age (Gatewood). One element of romanticism especially espoused by him was to end corrupt hierarchies. He believed that by nature all people were
Monday, February 3, 2020
Changing an Outdated Policy Assignment Example | Topics and Well Written Essays - 1750 words
Changing an Outdated Policy - Assignment Example This policy stipulates that the tutor must be present during the actual class lesions .The tutor is required to teach, make presentations in class and to evaluate the students. The evaluation is always in either in the form of short questions answered within the class. This policy enables the tutor to get direct feedback from the students on whether the topic or the lecture has been understood. The students are also able to seek clarifications of unclear points. The policy makes the classroom teaching more interactive. The student gets the chance to reason out points among themselves in class. The interactions make learning more fun and interesting. Though this policy has its own advantages, it also has some disadvantages. It has low differentiation level. That is, it does not allow students to move at their own paces. It has lower student attendance and engagement. Once a student misses a lesson, catching up will be difficult hence reduced engagement in the class activities. The stu dent and the tutor will not be about the same topics. The current method that needs to be introduced by educators to make learning more productive is the flipped classroom. ... The flipped classroom has a lot of advantages over the traditional teaching method. It allows for greater differentiation since the students are able to move at their own paces. Improved student attendance and engagement since when the teacher will be present in class, he or she will be dealing with the assignments where everyone is required to participate. It facilitates more proactive interactions between the teachers and the students. This is because both the parties will be engaged in problem solving. The flipped classroom is student centered, more economical on the part of the administrators since it allows them to hire fewer teachers since the teachers do not spend a lot of time in class. Changing the Policy The first , ISLLC standard for school leaders states that a school administrator is an educational leader who promotes the success of all students by facilitating the development , articulation , implementation and stewardship of a vision of learning that is shared and supp orted by the school community. This means that a school administrator should always strive to bring changes that will improve the performance of the students. This includes updating of the out of date policies. The policy that the teacher or the tutor must be present during lesions is out of date and should be replaced by flipping classroom where the teacher’s presentations are recorded on video and the tutor only discusses the assignments the student in class. The selected policy to update or change will benefit the school in many ways. Firstly, it’s economical since the school will not be required to hire more teachers since the teachers will not be required to spend a lot of time in class. Secondly, the policy change will help to improve the grades in the
Sunday, January 26, 2020
Advantages And Disadvantages Of Encryption Security Types Computer Science Essay
Advantages And Disadvantages Of Encryption Security Types Computer Science Essay An Egyption scribe used non-standard hieroglyphs in an inscription about 1900 BC. Example of written cryptography is the first documented that lists by Kahn. A piece of flat stone carved into a collage of images and some writing to identify themselves in trading dealings in 1500 BC antique Assyrian merchants used in intaglio. The digital signature produced by this mechanism. This signature belongs to the trader, but they only have that intaglio to produce the signature. The reversed-alphabet simple replacement cipher known as ATBASH is used by Hebrew scribes writing down the book of Jeremiah in 500-600 BC. A small number of Hebrew ciphers of the time are only one that is ATBASH. Skytale a device used called by Greek which is a staff around that a long, thin strip of leather was wrapped and written on. The leather was taken off and worn as a belt. It would seem that a matching staff and the encrypting staff would be left home by the recipient. In the field of 100-44 BC in government communications used a simple substitution with the normal alphabet by Julius Caesar. This produce only in a little amount, but it is not stronger like ATBASH.When this read by few people it was good enough. Julius Caesar didnt trust the messengers but trusted his associates. Inspired the solution of a cryptogram in Greek for the Byzantine emperor by A.D Abu Abd al-Rahman al-Khalil ibn Ahmad ibn Amar ibn Tammam al Farahidi al-Zadi al Yahmadi wrote a book on cryptography in 725-790. Plaintext at the massages start was based on the result. It was a regular cryptanalytic technique and used still in WW-II in opposition to Enigma messages. Kahn has found the first model of the nomenclature. A grouping replacement alphabet and small code compiled by Clement VII at the appeal in 1379 Gabrieli di Lavinde. For the next 450 years this class of code was to stay in common use in the middle of diplomats and some civilians. There were stronger ciphers being imaginary in the interim in the face of the truth, probably because of its relative expediency. The manipulative a cipher disk to make things easier the process, its make-believe and available the first polyalphabetic cipher at 1466 Leon Battista Alberti. Until the 1800s, this type of cipher was actually not working. In addition his own creation, Alberti wrote expansively on the position the art in ciphers. He also used the disk for enciphered code. These systems were much stronger than the nomenclature. The first book wrote on cryptology at 1518 Johannes Trithemius. Each letter was represented as a word taken from a succession of columns that make-believe a steganographic cipher. The now-standard form of rectangular substitution tables is described as polyalphabetic ciphers. The notion of varying alphabets with each other introduced by Johannes Trithemius. The key for a repetitive polyalphabetic cipher is introduced at 1553 Giovan Batista Belaso the opinion of using a passphrase. Introducing the digraphic cipher wrote a text on ciphers at 1563 Giovanni Battista Porta. Transposition, substitution and symbol substitution are classified as ciphers. To confuse the cryptanalyst he uses the optional of synonyms and misspellings. The first authentic plaintext and cipher text auto key systems together with wrote a book on ciphers at 1585 Blaise de Vigenere. A biliteral cipher known today as 5-bit double encoding at 1623 Sir Francis Bacon described a cipher which now bears his name. Dr.Robert Patterson make-believe his wheel cipher perhaps aided at 1790 Thomas Jefferson. The father of US cryptanalysis was in a job as a civilian cryptanalyst at Riverbank Laboratories and performed cryptanalysis for the US Government is be honored at 1917 William Frederick Friedman. The Enigma machine was taken over and superior upon to become the cryptographic workhorse of Nazi Germany at 1933-1945. But the Enigma machine was not profitable success. U.S. Data Encryption Standard preferred with changes by the US NSA based on the Lucifer cipher a plan at 1976 by IBM. New Directions in Cryptography, introducing the suggestion of public key cryptography in print by Whitfield Diffie on 1976. The Diffie-Hellman was stimulated on 1977, paper and acting as complete novices in cryptography, Ronald L. Rivest, Adi Shamir and Leonard M. To make a useful public key system had been discussing by Adleman. The full scientific report to anyone submitting a self-addressed, stamped envelope offer was included in the Scientific American article. An application for a New Block Encryption Standard a planned International Data Encryption Algorithm (IDEA) was published on 1990 by Xuejia Lai and James Massey in Switzerland. The warning by the FBI to require access to the clear text of the interactions of citizens. PGP (Pretty Good Privacy) was the unrestricted first description on 1991 by Phil Zimmermann. The earlier RC2 and RC4 algorithms included in RSADSIs BSAFE cryptographic library the author was Professor Ron Rivest on 1994. The user can vary the block size, number of rounds and key length, if the algorithm uses data-dependent rotation as its non-linear operation and parameterized. Introduction to Encryption Systems Encryption is a process to encrypt the messages that can be readable by the person who knows how to decrypt the messages. This method has been used for over 2,000 years. The encryption is refers to the translation of a data into a secret code by using the algorithms. In the science of cryptography the process that involved is encryption. The messages must be securely sent. These messages could be numeric data, text or secret codes. For example, Missile Launch Codes. This encryption systems providing privacy for the authorized peoples communications. The receiver must have a key to decrypt the message to return to its original plain text form. The key that use to decrypt the message is trigger mechanism to the algorithm. Nowadays, encryption systems is the advent of the internet and public used it rarely. Moreover, these systems became largely military tool. There are used this systems in many field. Such as banking, online marketing, healthcare and other services. Even the average householder is aware of the encryption. When an address beginning with https that shows that web browsers is encrypt text automatically when connected to a secure server. When connected to a secure website, even the browsers automatically encrypt the information but many of them still choose the use of the encryption to do their email. The feature plug-ins or interfaces for the popular email clients will be easily accomplished with the help of encryption program. The most popular and longstanding is called PGP (Pretty Good Privacy), a name for very strong military-grade encryption program. It will be allowed to not only for the messages, but also may used for the personal files and folders as well. When the information tra vels between the computers, interception of the transmission that cannot be readable because it was in unreadable gibberish. Even there are many types of encryption but not all types of encryption are reliable. Other than that, there are same computer that yields strong encryption that can be used to break weak encryption schemes. Earlier years, they used 64-bit encryption and they taught that was quite strong but it was break by the 128-bit encryption. This is the standard encryption and this will not change in the future. It was undoubtful.The data makes private by the strong encryption. But, it is not compulsory will be secure. If the used data wants to be secure, the recipient must be positively identified as being the approved party. The digital signatures or certificates are usually accomplished online. Types of Encryption The encryption consists of 5 types of encryption systems. There are manual encryption, transparent encryption, symmetric encryption, asymmetric encryption and email encryption. Firstly, manual encryption. This type of encryption involves the use of the encryption software. This encryption encrypts the computer programs in various bits of information digitally. Users participation must completely involve in this encryption. If the wants to encrypt the file, the user have to choose the type of encryption from a list that provided by the security system. This may use in the personal computers. For the reason that is the user easy to encrypt the personal files in a way they like, and also it will be protecting the personal material on a computer. Secondly is the transparent encryption. This encryption can be downloaded onto a computer to encrypt everything automatically. This is the most protected type, since it doesnt leave out anything. The computer has an encrypt duplicate in every ex ecutable appliance and folder that formed endure authority surges and defends information in casing a computer is stolen. In addition symmetric encryption also defined as one of the type of encryption. By using this type of encryption can easily encrypt information by own self. For an example, a letter or number coincides with another letter or number in the encryption code. The code can make by ourselves. Such as a=1, b=2 and so on. Besides that, asymmetric encryption is a safe and easy way that can be used to encrypt data that will be receiving. This type will do by electronically. The public key can be seeing by whoever want or post somewhere. Others can encrypt the information and send it back. There is also another key even the public key decipher that is private key. This key has only one person have. This means the data will encrypt by public key but it can be read only by the whomever has the private key. Lastly the email encryption is typically same as asymmetrical encryption method. This method is the emails that in inbox cannot be read by others especially by the hackers. There are 2 types of email encryption. The result in who gets the private key to the email is the first an email supplier. The client of an email address is given by regularly. The second type is managed over who gets the key gives by the user. This way the encrypt emails can read by others who have the private key given. Types of Encryption Software There are two main encryption-software types: Disk-encryption software, which protects mutually programs and data Data-encryption software, which protects just data Disk Encryption Software This type of software also called as full-disk-encryption software that used to protects the complete hard drive. This including the operating system, all software programs and its folders and files except for the MBR (Master Boot Record). Disk encryption hardware will protect the whole hard drive as well as MBR. This software no needs to buy, it will be already contain in a new computer or upgrade to a new operating system. For instance, Microsoft Vista and Windows 7 Enterprise and Ultimate editions. This software will protect the computer when not using it only. The laptop must switch off when not using it. Data Encryption Software This type of software will protects the chosen folders and files in an implicit vault, volume Or safe. In the computer must be store all the sensitive data in a virtual vault. When the virtual vault is closed only the data encryption software will protects the data. Whereas not actually working on any data within it should always closed the virtual vault. Process of Encryption 1The Encryption Process Binary message is very simple process of encryption The binary message is simply xored with another binary sequence The second sequence must be random Example: Let the message be ECE 101 Using ASCII encoding, we get: 45x 43x 45x 20x 31x 30x 31x In binary form: 01000101 01000011 01000101 00100000 00110001 00110000 00110001 Now select a random sequence of equal length, example: 1010011 1000011 0101101 1101110 0110010 1010001 1101010 The encrypted message is then: E C E SPACE 1 0 1 45x 43x 45x 20x 31x 30x 31x 1000101 1000011 1000101 0100000 0110001 0110000 0110001 $oplus$ 1010011 1000011 0101101 1101110 0110010 1010001 1101010 = 0010110 0000000 1101000 1001110 0000011 1100001 1011011 16x 00x 68x 4Ex 03x 61x 5Bx SYN NULL h N ETX a [ 2The Decryption Process To decrypt the encrypted message it must be xored with the same random sequence that was used for encryption. SYN NULL h N ETX a [ 16x 00x 68x 4Ex 03x 61x 5Bx 0010110 0000000 1101000 1001110 0000011 1100001 1011011 $oplus$ 1010011 1000011 0101101 1101110 0110010 1010001 1101010 = 1000101 1000011 1000101 0100000 0110001 0110000 0110001 45x 43x 45x 20x 31x 30x 31x E C E SPACE 1 0 1 Fundamentally, this works because $0 oplus 0 = 0$and $1 oplus 1 = 0$ $x oplus 0 = x$, for x=0 or x=1. 3Comparison of secret key and public key cryptography Uses of Encryption There are five uses of encryption: Uses of encryption Details Confidentiality The person correspondent or the recipient can normally be implicit of encrypted data Error Detection The inside of the message have not unintentionally changed will be checking User Authentication The recipient that the correspondent is the real creator and not someone else by the verification Message Authentication The messages have not been lost or interfered with when do the verification Proof of Origin The message came from the declared correspondent is providing to the third party Types of Encryption Algorithms There are six types of encryption algorithms. They are RSA, DES/3DES, Blowfish, Idea, Seal and RC4. The key length is discerned by the strong encryption used the algorithms. RSA The idea of a public key system was proposed in 1977. After, this proposed the 3 mathematicians, Ron Rivest, Adi Shamir and Len Adleman give a concrete example of how the method can be implement. A private and public key was used by this system and this method refers to RSA Scheme. This system used the term n=p*q. DES/3DES U.S was developed and endorsed the Data encryption Standard (DES) in 1977 as official standard form. A block cipher with 64-bit block size that uses 56-bit keys by DES. Some of them not concern about the DES secure. The Triple-DES (3DES) has emerged with a strong method. With the help of DES/3DES giving it a cumulative key size of 112-168 bits. BLOWFISH This is like a symmetric block cipher same as DES or IDEA. The blowfish was created on 1993 by Bruce Schneier. Then it gets acceptances as a strong encryption. IDEA On early 1990s the International Data Encryption Algorithms (IDEA) by Dr.X.Lai and Prof.J.Massey in Switzerland replacing by the DES standard. This system uses encryption and decryption at 8 bytes in a time. SEAL In 1993 Software-optimized Encryption Algorithm (SEAL) was designed by Rogaway and Coppersmith. Block Ciphers is slower than Stream Ciphers. This SEAL is considered very safe because it has 160 bit key. RC4 Ron Rivest was invented RC4 cipher. Commercial systems like Lotus Notes and Netscape was used this cipher. This cipher used 2048 bits (256 bytes) key size. It relatively fast and strong ciphers. Advantages and Disadvantages Encryption is playing a most important role in day-to-day. Even it play role in important, there also have some negative points. Advantages Disadvantages The information that stored in the computer from not permitted access-even from people who not have access the computer system that can be defend An aggressor can cooperation the encryption series itself The transmission from one computer to another computer can protect the information An aggressor might find a earlier anonymous and comparatively simple way to translate messages encrypted with the algorithm that using The data can be used to deter and detect accidental or intentional alterations The deleting all the data cannot be prevent by attacker To know the author of the document can be verify Before it is encrypted or after it is decrypted could access the file by attacker Cryptography VS Encryption Cryptography Encryption The science and study of secret writing is defined as cryptography The desktop-computer insurgency has made it likely for cryptographic techniques to become widely used and accessible to no experts Cryptography is a part of the history, on the ancient years complex based codes and algorithms and machines was created By having some secure communications the Enigma machine was developed by Germans, throughout the World War I The secret Ultra project through World War II was Enigma codes that decrypted by the British Users suggestion is always encryption of the unbelievable on system, or the holder or the law of the enforcement This system changed a plaintext to the cipher text, which always has the look of casual The encrypted form called as cryptogram, the process of the encryption will be determined by the encryption algorithms The transformation will be truthfulness, genuineness and privacy provides by the encryption The information that send by the A is authentic and has not been tampered Algorithm Compression Loss Authenticity IEDS No No Yes SCAN Yes No No MIE No No No CIE No No No VQ Yes No No DRP No No No VC No Yes No 4Figure 2.1 Image Encryption Algorithm Property Comparison Table Importance of Encryption This is a very mysterious subject. The administration seems have no realistic application outer surface. The computer has distorted the age. In this world has do whole thing was recorded on computers that was connected to the Internet. There are many areas use encryption: The outsiders cannot snatch a copy of the transit that will assure by the encryption. The transit will be going between the commerce with many places of work locations needs to send computer data files among themselves. The encryption system allows them to hide the information among themselves when dissimilar people share the computer system. But nowadays almost they share similar in some form. The possible document only can read by the person who designed the encryption. Even others have the physical access to it. This issue modified encryption keys to the people. If everybody keeps their personal data in encryption form, this was worried by the law enforment authorities. Because of this, they tried a limit of using the strong encryption by the general public. The encryption software treats as military ammunition by the laws of the United States of America and it will be allowed export with case-by-case permission from the government. Examples of Encryption There are few examples of encryption. This example can easily break by the unauthorized people. By this examples, can understand more about the encryption. Reverser Decode EncodeThis type will be the reverse of whole message. If someone want to look the encrypted words, they can see the words by the backwards. Example: hello olleh hello Shifter Decode EncodeThe letters incremented by one so a becomes b, b becomes c and so on. The message will be more easier when incremented. By this type of encryption also others can see the letters. Example: hello ifmmp hello Flipper Decode EncodeThis is done by flipping every two characters. This is done by switched the 1st and 2nd letters, 3rd and 4th letters and so on. This also easy to encrypt the letters again. Example: hello ehllo hello Caesar Cipher Decode EncodeThis was made by Julius Caesar. This can be seen in the history. This also can be easily broken. The encrypted message is being used to replace the real message. Example: hello khoor hello Challenges and Technologies 5The encryption is very useful to the worldwide. Even it is useful, there are some challenges that faced by the encryption: GLBA compliance and emerging technologies by Paul Rohmeyer, Contributor The second decade of managing information risks under the regularly oversight of Section 501. RSA 2008: Financial industry security challenges The unique security challenges facing the financial industry its talks by the Executive Director Ed Zeitler. This can put strain on IT. Overcoming USA Patriot Act challenges This was contributors by Michael Rasmussen and Michael Landers. The authority to regulate various activities of financial institutions and they required them to maintain anti-money laundering programs. Regulatory and competitive forces The privacy laws are required to protect identity and personal financial information from unauthorized parties. Key management challenges and best practices This explains that to all procedures related to generation, exchange, storage, safeguarding, use and replacement of keys. BITS releases guide for implementing email authentication protocols 500s consumer-facing services brands adopted DKIM and Sender ID (SIDF), Microsofts version of SPF. The challenge is to locating all their sources of email. 6Other than that, there some technologies in the encryption. RSA encryption system was the top of the list, it developed by Ronald Rivest, Shamir, and Leonard Aldeman in the late of 1970 at the Massachusetts Institute of Technology. Security Sockets Layer (SSL) is a public-key encryption seems widely used in client-to-server applications. It was developed by Netscape and supported by Microsoft browsers. This SSL was suffered from its complex computation system, which prolongs the time it takes to perform the encryption and decryption processes. Besides that, Pretty Good Privacy (PGP), also a technology was developed by Phil Zimmermman. It was released on 1991. This was easy to use and strong encryption. After 1996, PGP was launched as commercialize the software. Then, Zimmerman man continued to develop more the PGP. There are some companies operating over a large network to protect the information on their hard drives, the program was Symantec Corps Norton Your Eyes Only. On 2000, Wi ndows 2000 was equipped with automatic encryption schemes. Alternatively, the programs could encrypt data onto a company server and allow with authorized access the files to decrypt them. 7Language that used to develop the encryption The application in programming language must be in order form to develop it. There are two popular and relevant high level programming languages that is Java and C#. The features in terms and portability were compares between Figueroa n.d. and Java and C#. By this comparison can be identify which has the better performance in processing images. The both languages are portable based on the study. The architectures and operating systems in different to run a program in flexibility is refers to portability. The term of the programming languages was only portable for C#. Java in the other hand is portable for in source code, hardware and OS. When manipulate the image is converted into matrix where elements of the matrix represent a pixel of the image. There are two types of size, they are vector size and matrix size. C# is faster when both sizes are greater than 4096. Java is faster when processing small sizes. 8Technique of encryption Younes Jantan, 2007 has proposed a simple and strong method for image security using a combination of blocks based image transformations and encryption techniques. The original message divided into blocks, which is rearranged into a transformed image using a transformation algorithms and then transformed image is encrypted using the Blowfish algorithm. Without the key, encryption and decryption process cannot take place. The following figure shows the model of the proposed technique: Original Image Key Transformation process Encryption process Ciphered Image  Figure 2.2 An Overview Diagram of the Proposed Technique Depending on the key supplied by the different cipher codes have the similar image. The confidentiality and security will provide when the image based data transferred with the help of suitable user-defined key. The resulting image will not be generated because of the result of hash embedded inside the image file. The below figure shows the architecture proposed: Image Encryption Model Image Cipher Code (An encrypted image) User Defined Key Decrypted (Original) Image Image Decryption Model User Defined Key Figure 2.3 The Architecture of the Image Encryption and Decryption Model Future Improvements The future of encryption is brighter than ever before. The protection of corporation information assets and third-party information is increasing spectacularly and it is demand for more control. Even five years ago, the amount of information being communicated and stored by electronic means is hugely great. The information security products are growing at a higher rate than any other aspect of IT technology must be more effective within the enterprise today. From the perimeters of communication, the Internet and the mobility of its users have removed it. For the modern day enterprise the last line of the defense is encryption. In future, the encryption systems will be more useful to the users. Moreover, this encryption is tough, complicated, jargon and it is not user friendly. Even, by the IT people also cannot know what is actually encryption. How about the the common people. Many of them said that encryption is so great, why Microsoft did not use this. Because it is very expansive, too advance for the unknowledgeable persons and is not simple to use it. In future, the encryption will improve the PIN security. The unique encryption key can be used only by the EFT networks members only. But this costs high implementations, since some of the ATM owners ignored it. The remote key distribution may improve the compliance rates. There are 6 critical market drivers that will be the shape the future encryption [9] : Email privacy and regulatory requirements The global enterprises provided easy way exchange information can conduct the business electronically by the Internet and adoption of Internet protocols. Increasing compromises and unauthorized access to critical business information To improve the quality and level of protection enterprise employ to guard their information assets and the assets of their customers and business partners. The expanding enterprise The increasing number of regulations are aimed in a part at ensuring enterprises maintain and fulfill their fiduciary responsibilities. User mobility Ensure that the information during travel safe and the electronic communication also remain safe as it is transmitted across the Internet. Communications appliances Credit card may need protected for much longer periods of time. The Art of Storing and Retrieving Corporate Information Assets There are emerging the solutions for how to communicate among the various enterprise members in a secure manner. Conclusions The future of the encryption will be using by electronically for the purpose of enterprise conduct business. In future the encryption and the innovation of the applications providers. At Backblaze is protecting the privacy of the users data is a top priority that means encryption system. This is easy to use as a key part of the vision and makes the product hard to use for the encryption. For the military grade encryption made easy by mix of the public/private and symmetric key algorithms. The encryption is refers to the translation of a data into a secret code by using the algorithms. In the science of cryptography the process that involved is encryption. The messages must be securely sent. These messages could be numeric data, text or secret codes. For example, Missile Launch Codes. This encryption systems providing privacy for the authorized peoples communications.
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